(petitioner failed to establish that Cessna airplane not used predominately in petitioner's business for purposes of I.R.C. Sec 179, and Sec. 179 recapture triggered; Sec. 274(d) substantiation requirements not satisfied to establish specific business purpose for use of plane - entries in spiral notebooks inadequate by merely listing date and destination of airplane and automobile trips; basis in S corporation not substantiated; accuracy-related penalty imposed).